Refund

IGST Refund In Case Of Export With Payment Of Duty

As per Rule 96 of the CGST Rules 2017, dealing with refund of IGST paid on goods exported out of India, the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India, once both the export general manifest (EGM) and valid return in Form GSTR-3 or Form GSTR3B, as the case may be, has been filed. Thus, once the shipping bill and the EGM is filed and a valid return is filed, the application for refund shall be considered to have been filed and refund shall be processed. But due to minor discrepancies, Is your client debarred from the refund?

  • No client Involvement
  • Consultation related to case
  • Guaranteed refund

₹ 1000 All inclusive price


Questions? We’re just a call away…

Have any questions about the sevices? Just reach out to us.

1800 5724 183 | official@litigationmonk.com

About the service

In this service, the required process would be suggested to the client which may be required to be done while filing of the return:-

  • Fee: 2% of the Refund amount or ₹10,000 whichever is higher.
  • Requirements: User id of GSTIN of a particular client.
  • Detection of problem persisting with the GSTIN, ICEGATE portal or the custom station.
  • Solution to the problem

How it works

  • Step 1

    Enquire about the eligibility

  • Step 2

    Share the data with us

  • Step 3

    Either upload it yourself or take our assistance

  • Step 4

    Refund is credited in the client’s account

IGST Refund In Case Of Export With Payment Of Duty FAQs

  • I have filed my GST returns but still my refund is not sanctioned?

    The IGST refund would not be processed if it fails any validation at the level of either GSTN or Customs system. Validation errors occur due to various deficiencies.

  • What are the reasons for data not being transmitted from GSTN to customs system?

    It has been observed that a number of records have not been transmitted by GSTN to the Customs system which could be on account of various errors that have occurred in the validation carried out by the GSTN. It is understood that cases, where such validations fail, are on account of:

    1. Both GSTR 1/Table 6A and GSTR 3B have not been filed for that supply or there are missing invoices in GSTR 1 for that supply.
    2. Invoices provided in Table 6A of GSTR 1/1E are incomplete, e.g., details of shipping bill and port number/code are not mentioned.
    3. IGST paid under Table 3.1(b) of GSTR 3B being less than total IGST claimed in Table 6A of GSTR 1/1E of the same period. The claim cannot be more than that of the amount of IGST paid.

  • How can I find whether my refund data has been successfully transmitted by GSTN to customs or not?

    GSTN is reportedly working on a feedback/message system so as to inform the exporters about such failed validations. At present, the Customs system does not have any information about the reasons for which validation at GSTN has failed. However, for all those records which have been successfully transmitted to the Customs system, the report can be generated at the end of field officers. Even the exporter has the option to check the GST validation status for his shipping bills in his ICEGATE website log-in for all records transmitted by GSTN. 

  • I have filed correct information in GST return but still my refund is not sanctioned.

    In cases where the exporter has filed correct information in the GST returns and it gets successfully validated by the GSTN, it is thereafter transmitted electronically to the Customs system wherein the GST return data is matched with the shipping bill data. If the matching is successful, ICES processes the claim for refund and the relevant amount of IGST paid with respect to each shipping bill or bill of export is electronically credited to the exporter’s bank account as registered with the Customs authorities. But, wherever the matching fails on account of some error, the refund does not get sanctioned. The matching between the two data sources is done at the invoice level and any mismatch of the laid down parameters results in one or more of the following errors/responses: 

    Code Meaning
    SB000 Successfully validated
    SB001 Invalid SB details
    SB 002 EGM not filed 
    SB 003 GSTIN mismatch 
    SB004 Record already received and validated 
    SB005 Invalid invoice number
    SB006 Gateway EGM not available
    PFMS VALIDATION ERROR Bank Account details of the exporter not validated in PFMS

  • Questions? We’re just a call away…

    Have any questions about the sevices? Just reach out to us.

    1800 5724 183 | official@litigationmonk.com

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